Which account should be accrued to pay the recruitment fee?

Recruitment expenses are included in the management expense account, which can also be subdivided into management expenses, operating expenses and main business costs. According to which department it is used for recruitment.

Recruitment expenses can be recorded as management expenses-recruitment expenses. The personnel department belongs to the management department, and the recruitment expenses belong to the expenses used by the personnel department. Therefore, it should be credited to the management expense account. The accounting entries are as follows:

Borrow: management fee-recruitment fee

Loan: bank deposit/cash

Extended data

Accounting of management expenses:

1. The start-up expenses incurred by the enterprise during the preparation period, including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees, and borrowing expenses that are not included in the cost of fixed assets, shall be debited to the subject of "management expenses" and credited to the subjects of "interest payable" and "bank deposit".

2. Office expenses, utilities, business entertainment expenses, agency fees, consulting fees, legal fees, technology transfer fees, enterprise research fees, etc. incurred by the administrative department shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "R&D expenditures".

3, the administrative department of fixed assets depreciation, debit "management fees" subjects, credited "accumulated depreciation" subjects.

4, the administrative department staff wages, debit "management fees" subjects, credited "staff wages payable" subjects.

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